10. Provisions The Auditor-General identified the following: a) ESETA did not record leave taken by its employees in the payroll system during the year under review. b) Following a recalculation of leave balances based on manual leave forms, a difference of R612 000 was identified between the amount as disclosed in note 20 to the annual financial statements and Auditor-General's calculation. c) The discrepancy was a result of inadequate controls over the recording of transactions. d) As a result, provisions are overstated by R612 000 and cost of employment included in the administration expenses is overstated by